Laabs v. Tax Commission

During the years 1912 through 1925, plaintiff invented and developed certain methods and equipment for the disposal of dead animals. Pie obtained letters patent therefor in 1925, and assigned his rights to Allbright-*416Nell Company, of Chicago, on a royalty basis. During 1926 and 1927, plaintiff received royalties, reporting them in his income tax returns. In May, 1928, the supreme court of the United States, in Long v. Rockwood, 277 U. S. 142, 48 Sup. Ct. 463, held that income from patent royalties was not subject to taxation by the states. In January, 1929, the Wisconsin Tax Commission…